Analysis of Level Of Understanding Accounting In English in SMAN 1 Students in Muara Badak Rahmawati Fitriana, La Ode Hasiara,Risma
Politeknik Negeri Samarinda
Abstract
Beside its native language is influence in her/his daily talk, the students of 12th Grade Social class of SMAN 1 Muara Badak is also difficult to understand of English Accounting standard/terms. The purpose of this study is to analyse the level of understanding of English Accounting standard (based 2013 Curriculum). Techniques of taking data used is instrument test of Student Basic Competencies Instrument Test-Knowledge, which is consisted on describe accounting as an information system, describe the concept of the basic accounting equation, analysing the preparation of the service company^s accounting cycle, analysing the stages of closing the accounting cycle in service companies, distributing questioner (consisting of 20 questions) and samples taken is 50 students of 12th Grade Social class of SMAN 1 Muara Badak. The data analysis technique used is descriptive analysis arithmetic technique to describe the research variables in the measurement through the Differential Test Analysis Technique with the Paired t-test (dependent t-test). The results showed that there is no effect of the score of economics subjects (level of understanding of English Accounting standard) to 12th Grade Social Students of SMAN 1 Muara Badak, it is only 33.5% successful achieved, which is meant that only 1 out of 3 students who is good understanding of English Accounting standard, the 77.5% is averagely sufficient. It is to be the main consider that, learning English should be forced at any time (taking classroom talk or daily talk, reading and writing). The teacher should have a method/technique or media which can assist them to improve her/his English language competence, particularly in developing Social English subjects (Accounting standards/terms) as well as in improvement of teaching and learning cycle in Accounting department
